By ALEXANDRA DEFLICE
MAY 2010
The CPA exam is undergoing its largest overhaul since moving from paper and pencil to computers. Jan. 1, 2011, will mark the launch of what people behind the exam are calling CBT-e (Computer-Based Testing evolution).
While news of these changes is obviously important for those who plan to take the exam, accounting professors and CPAs who employ future CPAs will also need to be familiar with the new format in order to mentor candidates to increase their likelihood of passing.
The first computerized Uniform CPA Examination took place on April 5, 2004. Slightly more than five years later, in July 2009, the millionth section was administered via computer.
The exam is offered jointly by three organizations: the National Association of State Boards of Accountancy (NASBA), the AICPA and Prometric. The AICPA is responsible for developing and scoring the exam, NASBA for the National Candidate Database, and Prometric, a wholly owned subsidiary of ETS, for examination delivery at authorized test centers. The three signed an amended agreement in March that extends the agreement to 2024.
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